SCHEDULES

SCHEDULE 1Consequential amendments

Part 1Income and Corporation Taxes Act 1988

334

1

Amend section 828 (orders and regulations made by the Treasury or the Board) as follows.

2

In subsection (4) omit “324,”.

3

In subsection (5)—

a

after “section 717 of ITEPA 2003” insert “or section 873 of ITTOIA 2005”,

b

after “under ITEPA 2003” insert “or ITTOIA 2005”, and

c

for “that Act” substitute “either of those Acts”.